European Beer Statistics
Beer taxation details



Introduction
This page contains detailed information about the way beer is taxed in European countries.

I've created a separate page for this information to avoid clogging up my main European statistics page with too much detail. As you will see, some countries have very complicated systems of beer taxation.
Index
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Luxembourg
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
UK


European Beer Statistics
Beer tax in Austria


 
1999
2002
   
ÖS
EURO
EURO
1 - 12,500 hl
per hl/ º Plato
12.00
0.87
1.25
12,501 - 25,000 hl
per hl/ º Plato
14.00
1.02
1.46
25,001 - 37,500 hl
per hl/ º Plato
16.00
1.16
1.67
37,501 - 50,000 hl
per hl/ º Plato
18.00
1.31
1.88
> 50,000 hl
per hl/ º Plato
20.00
1.45
2.09
Beverage tax 10 % 0%
VAT 20 % 20 %
Source:
The Brewers of Europe (2003)


European Beer Statistics
Beer tax in Belgium


 
1999
2002
 
BEF
EURO
EURO
< - 1º Plato
per hl *
0
0
0
1 - 3º Plato
per hl *
138.00
3.42
3.42
3 - 5º Plato
per hl *
276.00
6.84
6.84
5 - 7º Plato
per hl *
414.00
10.26
10.26
7 - 9º Plato
per hl *
552.00
13.68
13.68
9 - 11º Plato
per hl *
690.00
17.10
17.10
11 - 13º Plato
per hl *
828.00
20.53
20.53
13 - 15º Plato
per hl *
966.00
23.95
23.95
15 - 17º Plato
per hl *
1 104.00
27.37
27.37
17 - 19º Plato
per hl *
1 242.00
30.79
30.79
19 - 21º Plato
per hl *
1 380.00
34.21
34.21
* Production above 200,000 hl
VAT 21 % 21 %
Source:
The Brewers of Europe (2003)


European Beer Statistics
Beer tax in Denmark


 
1999
2002
 
DKR
EURO
DKR
EURO
< - 2.8% alc.vol.º
per hl
0
0
0
0
class 1
<11º Plato
per hl
268.50
38.46
268.50
36.10
class 2
>11º - <14º Plato
per hl
345.75
46.41
345.75
46.35
class 3
>14º - <18º Plato
per hl
460.75
61.86
460.75
61.95
class 4
>18º - <22º Plato
per hl
510.25
68.50
510.25
68.60
class 5
> 22º Plato
p/hl/º Plato
27.00
3.62
27.00
3.63
- Reduction for independent breweries producing less than 200,000 hl/year
VAT   25 % 25 %
Source:
The Brewers of Europe (2003)


European Beer Statistics
Beer tax in Finland


   
1999
2002
   
FMK
EURO
EURO
> 0.5 % < 2.8 % alc. vol.
p./hl/ % alc.
10.00
1.68
1.68
> 2.8 % - 15.0 % alc. vol.
p./hl/ % alc.
170.00
28.59
28.59
10% reduction for breweries producing less than 55,000 hl/year
20% reduction for breweries producing less than 10,000 hl/year
30% reduction for breweries producing less than 2,000 hl/year
VAT 22 % 22 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in France


 
1999
2002
 
FF
EURO
EURO
< 0.5 % alc.vol.
per hl
3.50*
0.53*
0.53*
0.5% - 2.8% alc.vol.
per hl / % alc.
8.50
1.30
1.30
>2.8% alc.vol.
per hl / % alc.
17.00
2.60
2.60
* Specific tax on soft drinks
VAT 20.6 % 20.6 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Germany


 
1999
2002
 
DM
EURO
EURO
p./hl/º Plato
1.54
0.79
0.79
For independent breweries with an annual production of less than 200,000 hl,
the excise rate is reduced in equal steps of 1,000 hl from the 100% rate:
- to 75% at 40,000 hl/year (160 steps of 0.15625% reduction)
- to 70% at 20,000 hl/year (20 steps of 0.25% reduction)
- to 60% at 10,000 hl/year (10 steps of 1% reduction)
- to 50% at 5,000 hl/year (5 steps of 2% reduction)
Below 5,000 hl/year, the reduction remains at 50%.
VAT 16 % 16 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Greece


 
1999
2002
 
DRA
EURO
EURO
per hl / º Plato
399.72
1.21
1.172
VAT 18 % 18 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Ireland


 
1999
2002
 
IR £
EURO
EURO
per hl / % alcohol
15.65
19.87
19.87
VAT 21 % 21 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Italy


   
1999
2002
   
LIT
EURO
EURO
< 0.5% alc.vol. per hl / º Plato
0
0
0
> 0.5% alc.vol. per hl / º Plato
2 710
1.40
1.40
VAT 20 % 20 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Luxembourg


   
1999
2002
   
LUF
EURO
EURO
< 0.5 % alc.vol. per hl / º Plato
0
0
0
< 50,000 hl prod. per hl / º Plato
16
0.40
0.40
50,000 - 200,000 hl prod. per hl / º Plato
18
0.45
0.45
> 200,000 hl prod. per hl / º Plato
32
0.79
0.79
VAT 15 % 15 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in the Netherlands


   
1999
2002
   
HFL
EURO
EURO
< 7º Plato
per hl
20.00
9.08
5.50
7 - 11º Plato
per hl
35.20
15.97
18.84
11 - 15º Plato
per hl
46.90
21.28
25.11
> 15º Plato
per hl
58.65
26.61
31.40
VAT 17.5 % 17.5 %
- 7.5 % reduction for breweries producing
less than 200,000 hl/year
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Norway


Tax by beer class (NKK per hl)
  1999 2000 2001 2002 2003
class
 NKR EURO NKR NKR NKR EURO NKR
A
 155 17.47 158 162 152 18.30 155
B
 246 27.73 251 251 238 28.65 243
C
 926 104.38 945 945 898 108.11 918
D
 1605 180.92 1637 1637 1555 187.20 1589
Sterkøl
 - - 365* 365* 347* 41.78 355*
4.75-5.75%
 2,282 257.23 - - - - 2282
5.75-6.75%
 2,962 333.88 - - - - 2962
>6.75%
 3,098
3,359#		 349.21
378.63#		 - - - - 3359
VAT
 23% 23% 24% 24% 24%
Notes:
* per % alc. vol. per hl
# from 1.07.99
between 1909 and 1999 max. ABV was 7%
VAT on class A is 12%

Sources:
Facts and figures on beer, soft drinks and water in Norway, 2003
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Portugal


   
1999
2002
   
ESC
EURO
EURO
< 0.5 % alc. vol.
per hl
0
0
0
0.5 - 2.8 % alc. vol.
per hl
1,125
5.61
-
0.5 - 1.2 % alc. vol.
per hl
-
-
5.76
2.8 - 8 º Plato
per hl
1,410
7.03
-
8 - 11 º Plato
per hl
2,250
11.22
11.22
3 - 11 º Plato
per hl
-
-
11.53
11 - 13 º Plato
per hl
2,820
14.07
14.45
13 - 15 º Plato
per hl
3,380
16.86
17.31
> 15 º Plato
per hl
3,950
19.70
20.24
VAT 17 % 17 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Spain

 
1999
2002
 
PTA
EURO
EURO
>0.5-1.2% alc.vol.
per hl
0
0
0
>1.2%-2.8% alc.vol.
per hl
386
2.32
2.45
>2.8%-11º Plato
per hl
888
5.34
6.67
>11º Plato-15º Plato
per hl
1395
8.38
8.87
> 15º Plato-19º Plato
per hl
1902
11.43
12.09
> 19º Plato
p/hl/º Plato
128
0.77
0.81
VAT 16% 16%
Source:
The Brewers of Europe (2003)


European Beer Statistics
Beer tax in Sweden


 
1999
2002
 
SKR
EURO
EURO
< 2.8 % alc.
p. hl/% alc.
0
0
0
> 2.8 % ak.
p. hl/% alc.
147
15.49
16.24
VAT   
< 3.5 % alc. vol    12 % 12 %
> 3.5 % alc. vol    25 % 25 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in Switzerland


  1999 2001 2002
 
SFR
EURO
SFR
EURO
SFR
EURO
per hl
 23.79 14.80 23.79 14.80 24.75 16.39
VAT 7.5 % 7.6 % 7.6 %
Source:
The Brewers of Europe (2003)

European Beer Statistics
Beer tax in the United Kingdom


 
1999
2002
 
UK £
EURO
UK £
EURO
per hl / % alcohol
11.50
16.23
11.89
19.10
VAT 17.5 % 17.5 %
Source:
The Brewers of Europe (2003)


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